عنوان

Wiley GAAP codification enhanced /

(Number (ISBN

0470464712

(Number (ISBN

9780470464717

Number

b744553

Title Proper

Wiley GAAP codification enhanced /

General Material Designation

[Book]

First Statement of Responsibility

Barry J. Epstein, Ralph Nach, Steven M. Bragg.

Place of Publication, Distribution, etc.

Hoboken, NJ :

Name of Publisher, Distributor, etc.

John Wiley & Sons,

Date of Publication, Distribution, etc.

©2009.

Specific Material Designation and Extent of Item

xv, 1345 pages :

Other Physical Details

illustrations ;

Dimensions

24 cm

Text of Note

Includes index.

Text of Note

Codification taxonomy -- Researching GAAP matters -- Balance sheet -- Statements of income and comprehensive income -- Statement of cash flows -- Accounting policies, changes, and restatements -- Fair value -- Cash, receivables, and prepaid expenses -- Short-term investments and financial instruments -- Inventory -- Revenue recognition: evolving principles and specialized applications -- Long-lived assets -- Long-term investments -- Business combinations and consolidated financial statements -- Current liabilities and contingencies -- Long-term liabilities -- Leases -- Income taxes -- Pensions and other postretirement benefits -- Stockholders' equity -- Earnings per share -- Interim reporting -- Segment reporting -- Foreign currency -- Personal financial statements -- Specialized industry GAAP -- App. A. Disclosure checklist -- App. B. International vs. US accounting standards.

0

Text of Note

The essential guide to the new GAAP Accounting Standards Codification. Wiley's long-running series of annual GAAP references has been the essential series for accountants using U.S. Generally Accepted Accounting Standards for more than a generation. Every year, the Federal Accounting Standards Board (FASB) adds more rulings and more details to the end of an already long and complicated list, and Wiley GAAP brings order to the chaos. But this year is different: the FASB has spent several years and a reported $13 million consolidating all of those many and varied pronouncements on standards into a single, integrated Accounting Standards Codification (ASC). Under the old system, GAAP pronouncements were listed chronologically. Now newly codified standards will be listed by subjectndash;so information is easier to find then ever. In April of 2009, when the FASB switches to the new ASC, every accountant in the nation will need a guide to the new system. Wiley GAAP Codification Enhanced is a full and complete guide to using the newly reorganized standards, providing complete coverage of all levels of GAAP in a single volume. It explains the original, highly technical pronouncements in easy-to understand terms with copious practical implementation guidance.

Parallel Title

GAAP 2009 codification edition

Parallel Title

GAAP codification enhanced

Running Title

Wiley GAAP 2009 codification edition

Generally Accepted Accounting Principles

Accounting-- Standards-- United States.

Accounting-- Standards.

Grundsätze ordnungsmäßiger Buchführung.

United States.

7

Number

Edition

Class number

Book number

Class number

System Code

Epstein, Barry Jay,1946-

Bragg, Steven M.

Nach, Ralph.

Date of Transaction

20201204045620.0

Electronic name

[Book]

Y